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Returning gifts

Miller Thomson LLP
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Canada
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June 25 2009

Charities occasionally find themselves faced with the question of whether and in what circumstances they can return a gift to a donor

CRA releases guidance on arts activities and charitable registration

Miller Thomson LLP
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Canada
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December 29 2012

On December 14, 2012, CRA released Guidance CG-018 Arts Activities and Charitable Registration. The Guidance replaces CRA's former published policy

Ontario Public Guardian & Trustee releases fundraising bulletin

Miller Thomson LLP
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Canada
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October 28 2009

The Ontario Public Guardian & Trustee ("PGT") has recently released Charities Bulletin 8, entitled Charitable Fundraising: Tips for Directors and Trustees

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction

Miller Thomson LLP
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Canada
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March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"

Budget 2010 significantly reduces disbursement quota obligation for charities

Miller Thomson LLP
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Canada
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March 15 2010

Finance Minister Flaherty tabled the 2010 Federal Budget on March 4, 2010

Budget 2010: some changes will have to wait

Miller Thomson LLP
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Canada
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March 15 2010

The elimination of the disbursement quota in Budget 2010 is a welcome change for the charitable sector, and we applaud the Federal Government for taking this step

Avoiding mistakes when filing the T3010B Information Return

Miller Thomson LLP
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Canada
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November 27 2009

As the end of another year approaches, it is timely for charities to be reminded of common mistakes that occur when filing their annual T3010B Registered Charity Information Returns

Israelite Church of Christ Canada v. The Queen

Miller Thomson LLP
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Canada
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May 31 2010

This is a short decision addressing the correct procedure by which charities must respond to a notice of intention to revoke charitable registration

Lockie v. The Queen

Miller Thomson LLP
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Canada
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May 31 2010

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement

Adomphwe v. The Queen

Miller Thomson LLP
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Canada
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May 31 2010

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation

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